Since the Internet networking environment was created in merely 9 years, internet users have increased sharply, and the new network civilization has settled in our life. The network civilization has made the internet business more complicated, organized in different kinds of areas. In other words, it is important for an Internet business to set fundamental factors. Many information technology(IT) companies basically needed the operating system(OS) to set up a network. Windows NT and Linux are the most famous OS software to administer network service. Microsoft invented the Windows NT series about 6 years ago, and business owners have preferred it for several reasons such as the extension of its application, compatibilities, and safety from viruses. Linux was invented by programmer Linus Torvalds. It has been provided free software against the monopoly of Windows NT. Because of its economic efficiency, experts have analyzed and compared several factors between Windows NT and Linux, even though both must be powerful Operating Systems.
             For managing a company, the most important factor is to decrease its budget. There is fundamental equipment to set up an IT environment, such as the networking server, print server, file server, web server, and security server. These workloads are the most important factors to determine the Total Cost of Ownership(TCO). Each workload is subdivided into 6 factors such as purchasing hardware cost, software license cost, staffing cost, downtime cost, staff training cost, and the over-sourced cost(Table I). Each of the TCO factors shows which OS is more effective to set up or to upgrade. The hardware cost includes purchasing server equipment, installation, and maintenance. The software cost includes purchasing an OS license, installation, training IT staff, and the maintenance software. The staffing cost includes the annual salary, overhead cost, and bonuses. The downtime cost includes user productiv...